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The Present Situation of Enterprise Environmental Liabilities and its Influence on Profitability

Author: XiaoZuo
Tutor: LiYi
School: East China Jiaotong University
Course: Accounting
Keywords: Environmental Liability Profitability Correlation
CLC: F275
Type: Master's thesis
Year: 2013
Downloads: 4
Quote: 0
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Abstract


In recent years， with the development of productivity and technology as well as theacceleration of the industrialization process， while enterprises to create huge profits at thesame time， but also brought a series of pollution problems. Under the guidance of thesustainable development strategy，"protecting environment， saving resource" is no longerjust a simple slogan. Companies must take on the important task of protecting theenvironment and transform the environment of operating strategy and management，operating friendly to environment. This paper through the method of combining theoreticaland empirical study on the research status of environmental liability to explore therelationship between environmental liability and financial performance， has some theoreticalsignificance and practical value..Based on literature review and theoretical analysis,firstly, this paper based on <100series of corporate social responsibility development index> prepared by the Faculty ofEconomics of the Chinese Academy of Social Sciences Research Center of Corporate SocialResponsibility, following the systematical analysis of the status of corporate socialresponsibility of268enterprises included the top100state-owned enterprises,100privateenterprises and foreign-funded enterprises before100, and analyzed the differences of theperformance of social responsibility from different nature and different sectors in thesecompanies. Secondly, we took109listed companies of the268enterprises as an example,through variable selected and data collection and collation, used descriptive analysis,correlation analysis and regression analysis to explore the correlation between environmentalliability and profitability. Finally, we put forward suggestions on the basis of previousconclusions.The conclusion of this study:(1)From the situation of corporate environmental liability,the development of the performance of environmental liability was a V-shaped in2009,2010and2011. In addition, the environmental liability of the state-owned enterprises wassignificantly better than that of private enterprises and foreign-funded enterprises,"doublehigh" better than "double high" corporate enterprise, and we had took it for analysis.(2)Corporate environmental liability had a positive impact on profitability. Improving themanagement of current environmental liability can be very good to avoid long-term risk andguarantee the security of the long-term development of the enterprise, thereby increasing thelevel of profitability. In addition, the scale and the nature of an enterprise as well as industryinfluenced profitability significantly. For these research findings, we proposed that the enterprises should enhance environmental awareness, establish and improve theenvironmental management system, strengthen environmental management in multi-channel,perform environmental liability.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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